Taxpayers can verify the validity of any document issued by tax officers through the GST common portal. The verification can be done both before and after logging in.
Concerns have been raised regarding the validity of documents issued by tax officers on the GST common portal, such as Show Cause Notices (SCNs), Assessment Orders, Refund Orders, and other official communications, especially when these documents do not contain visible digital signatures on the downloaded PDF versions. Here’s a detailed analysis clarifying the validity of such documents:
Are Documents Without Visible Digital Signatures Valid?
All documents generated on the GST common portal are issued by officers who log in using their digital signatures. This means that even if the visible PDF version of a document does not show a digital signature, the document itself is created and issued through a secure, digitally authenticated process. These documents are computer-generated based on the officer’s command after logging into the portal using their digital credentials, making the addition of a physical signature unnecessary.
How the System Ensures Validity of Documents
The GST system stores these documents in JSON format, which includes all the relevant order details along with the issuing officer’s information and digital signature. Thus, the authenticity and validity of these documents are well-preserved within the system.
Verifying the Authenticity of Notices and Orders
Taxpayers can verify the validity of any document issued by tax officers through the GST common portal. The verification can be done both before and after logging in:
Post-login Verification:
- Visit www.gst.gov.in.
- Navigate to Dashboard > Services > User Services > Verify RFN.
Pre-login Verification: Use the link https://services.gst.gov.in/services/verifyRfn to verify the document without logging into the portal.
These paths enable taxpayers to verify any document, ensuring that it has been properly issued by the authorized officer.
Actions Performed with Digital Signature Authentication
All critical actions by GST officers, such as issuing notices or orders in any module, are performed only after the officer logs in using their digital signature. This ensures the following:
- Issue of Notices: All notices, regardless of the module, are digitally signed by the concerned officer before being issued.
- Issue of Orders: Similar to notices, all orders issued in any module are authenticated by the officer’s digital signature.
- Issue of Refund Orders: Similar to notices, all refund orders issued in any module are authenticated by the officer’s digital signature.
In summary, even if documents issued via the GST portal do not visibly display a digital signature on their PDF version, they remain valid and enforceable as they are digitally authenticated by the issuing officer. Taxpayers can confidently rely on these documents and verify their validity using the available verification tools on the GST portal.
To Access the official Advisory No. 524 in GST portal Click Here
Also Read: FAQs on Invoice Management System (IMS)
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